大学会计英语翻译.docVIP

P14 Integrity正直： Accountants have a responsibility to report favourable as well as unfavourable information and to refrain from taking actions which undermine an organization＇s legitimate and ethical objectives. Integrity implies that accountants should not take unfair advantage of information and should act in the interests not only of their clients but of other indirect users.accountant should also disassociate themselves from any attempts to disclose misleading information. 会计人员有责任报告优惠以及不利的信息,避免采取行动,破坏组织的合法和道德目标。正直意味着会计人员不应该采取不公平的优势的信息和应该采取的利益不仅他们的客户但是其他间接用户。会计也应该从任何试图撇清关系披露误导信息。 Confidentiality保密： Accountant have a duty to refrain from disclosing confidential information unless legally obligated to do so. the work of the accountant regularly involves dealing with confidential files about the personal and business affairs of their clients. decision made on information provided by accountant can materially affect the lives of clients and others ,often referred to as third parties ,which include employee ,creditor ,investor ,supplies ,customer ,government ,and the general public . 会计有义务避免披露机密信息,除非法律义务这么做。会计的工作经常需要处理机密文件的个人和商业事务的客户。决定会计提供的信息可以在实质上影响客户的生活和其他人,通常被称为第三方,其中包括员工、债权人、投资者、供应、客户、政府和公众。 Competence 专业性： Accountant have a duty of to perform their professional duties according to high standard and to ensure that they stay current with changes in the profession . users of accounting information may not have accounting expertise . Thus ,member of the accounting profession enjoy a position of power . to be worthy of user conference ,accountant must not abuse this power and must act according to a high ethical standard . accountant have abuse ethical obligationto maintain both technical competence and moral competence . 会计有责任履行专业职责根据高的标准,以确保他们保持对最新行业的变化。会计信息的使用者可能没有会计专业知识。因此,会计职业的成员享受掌权的位置。是值得用户会议,会计师必须不滥用这种力量,必须按照较高的道德标准。会计伦理责任去维护都有滥用技术能力和道德能力。 Objectivity 客观性： Accountant must fully disclose all relevant information that assist users to understand financial re